Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0840

(b) USE IN STATE, PURCHASED FOR—INTENT OF PURCHASER

570.0840Transient Use—Place of Ultimate Use. Where an automobile is purchased through a dealer in Hawaii and delivery taken in Missouri, and subsequently driven to California and placed in storage, the owner proceeding to Hawaii intending to remain there and have the car shipped to him, but in view of subsequent determination that car was not needed there, ordered it sold, the use tax does not apply. 2/4/53.